https://www.taxtmi.com/caselaws?id=361659 The Tribunal upheld the Commissioner (Appeals) decision in a case concerning a refund claim for Special Additional Duty (SAD) under Notification No.102/2007. The issue revolved around the unjust enrichment test, with the department challenging the sufficiency of the Chartered Accountant's certificate provided by the respondent. Despite the department's argument that the test was not met due to the amounts not being shown as receivables in the relevant financial year, the Tribunal ruled in favor of the respondent. The appeal by the department was dismissed, affirming the refund sanction direction by the Commissioner (Appeals). en-us Thu, 26 Apr 2018 00:00:00 +0530 Tue, 12 Jun 2018 08:45:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361659 The Tribunal upheld the Commissioner (Appeals) decision in a case concerning a refund claim for Special Additional Duty (SAD) under Notification No.102/2007. The issue revolved around the unjust enrichment test, with the department challenging the sufficiency of the Chartered Accountant's certificate provided by the respondent. Despite the department's argument that the test was not met due to the amounts not being shown as receivables in the relevant financial year, the Tribunal ruled in favor of the respondent. The appeal by the department was dismissed, affirming the refund sanction direction by the Commissioner (Appeals). Case-Laws Customs Thu, 26 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361659